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The Value Added Tax (Input Tax) (Person Supplied) Order 1991
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2. Article 3 below shall apply where road fuel is supplied to a person who is not a taxable person and a taxable person pays to him—
(a)the actual cost to him of the fuel; or
(b)an amount, the whole or part of which approximates to and is paid in order to reimburse him for the cost of the fuel, determined by reference to—
(i)the total distances travelled by the vehicle in which the fuel is used (whether or not including distances travelled otherwise than for the purposes of the business of the taxable person), and
(ii)the cylinder capacity of the vehicle, whether or not the taxable person makes any payment in order to reimburse him for any other cost.
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